2004 (7) TMI 466

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....handra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Three containers were observed to be opened and contents being unloaded onto the trucks by the Patrol Party of Customs and Central Excise, on night patrol on 28-2-1986/1-3-86 on the highway outside Rajkot city. Enquiry made, revealed that though the persons present had a duty paid Bill of Entry for the Containers....

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....ss Pipes imported along with Press Scrap. They have also remained in close contact with each other by telephones of various others at Gandhidham." The show cause notice was adjudicated by Collector of Customs and Central Excise, Rajkot and a penalty of Rs. 25,000/- was imposed on this appellant under Section 112(a)(i) after determining the liability to conformation of the Brass Pipe under Secti....